Sign up for tax alert emails    GTNU homepage    Tax newsroom    Email document    Print document    Download document

June 19, 2023

Costa Rica Executive Branch publishes Regulations to the General Customs Law

  • The Regulations to the General Custom Law apply to provisions of the General Customs Law after its reform in 2022.
  • Taxpayers, customs agents and the general audience should review the Regulations in detail to determine their impact and the new applicable procedures or provisions.

On 15 June 2023, the Government of Costa Rica published in the Official Gazette the Executive Decree No. 44051-H, which contains the Regulations to the General Customs Law (Regulations).

The Regulations establish:

  • New procedures applicable to the Auxiliaries of the Customs Public Function
  • Provisions for Temporary Custom Warehouses, Special Custom Agents, and Authorized Economic Operator (AEO)
  • Dispositions regarding customs criteria requested through advanced rulings and technical consultations that can be filed by interested parties
  • Provision regarding the new regimes and procedures introduced in the General Customs Law, such as self-rectification of returns, deferred and fractioned payment, among others

The Regulations to the General Customs Law complements the customs regulatory reform that began with the entry into force of the Central American Customs Code (in Spanish "CAUCA") and its regulations in 2021, and the entry into force of the reform to the General Customs Law in 2022.

The Regulations entered into force upon its publication in the Official Gazette.

For additional information with respect to this Alert, please contact the following:

Ernst & Young, Costa Rica

Published by NTD’s Tax Technical Knowledge Services group; Carolyn Wright, legal editor


The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.


Copyright © 2024, Ernst & Young LLP.


All rights reserved. No part of this document may be reproduced, retransmitted or otherwise redistributed in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, rekeying, or using any information storage and retrieval system, without written permission from Ernst & Young LLP.


Any U.S. tax advice contained herein was not intended or written to be used, and cannot be used, by the recipient for the purpose of avoiding penalties that may be imposed under the Internal Revenue Code or applicable state or local tax law provisions.


"EY" refers to the global organisation, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.


Privacy  |  Cookies  |  BCR  |  Legal  |  Global Code of Conduct Opt out of all email from EY Global Limited.


Cookie Settings

This site uses cookies to provide you with a personalized browsing experience and allows us to understand more about you. More information on the cookies we use can be found here. By clicking 'Yes, I accept' you agree and consent to our use of cookies. More information on what these cookies are and how we use them, including how you can manage them, is outlined in our Privacy Notice. Please note that your decision to decline the use of cookies is limited to this site only, and not in relation to other EY sites or Please refer to the privacy notice/policy on these sites for more information.

Yes, I accept         Find out more